Tax state institution regards as one of the largest state institutions implementing the tax rules issuing be legislative body and achieving the goals of tax (financial, economic, social and political). So, the tax management should pay attention to the procedures enabling it to achieve those rules starting from the procedures of tax restrict and ending by tax allocation where the process of assessment the taxation must relaxing on modern methods. The problem of the study raising from that in spite of there is a low obliging the taxable person (registered or not) to submit a declaration about his income and the achieved profit to be the base of taxation˒ where the other ways are secondary ways helping in rejection of tax declaration, the scientific application becomes contravention of the law where the tax declaration and its procedures transform to a secondary method effecting the tax obligation negatively and leading to the expansion of tax evasion beside that the is weakness in the procedures of taxation and in following up by the units which in charge of their achievement all this lead us to the following question! Are the adopted procedures of taxation of true income and its resources achieved their role to restrict the tax erosion? So, this study aims at shading the light on the theoretical framework of the tax declaration adopting in the tax state institution and its place among the different assessment methods, discussing the procedures of taxation depending on the income tax low, their abilities in retracting the tax evasion and the level of implementing of them by the responsible units, observing the weakness points, clearing the indicators of assessment and putting the solutions to treat them. The result of this study show that there are some weakness points in the procedures of taxation adopting by the responsible units in implementing them in the brings of the institution and in the process of following up by the department of vocational and merchandise works. The study concludes some of suggestions basing on the scientific and theoretical conclusions among of them focusing on suitability of the tax procedure and don’t depending on the traditional desk inspection but trying to widen its field to include observation of the taxable person's records in their places of work .
The main aim of this paper is to apply a new technique suggested by Temimi and Ansari namely (TAM) for solving higher order Integro-Differential Equations. These equations are commonly hard to handle analytically so it is request numerical methods to get an efficient approximate solution. Series solutions of the problem under consideration are presented by means of the Iterative Method (IM). The numerical results show that the method is effective, accurate and easy to implement rapidly convergent series to the exact solution with minimum amount of computation. The MATLAB is used as a software for the calculations.
Increased downscaling of CMOS circuits with respect to feature size and threshold voltage has a result of dramatically increasing in leakage current. So, leakage power reduction is an important design issue for active and standby modes as long as the technology scaling increased. In this paper, a simultaneous active and standby energy optimization methodology is proposed for 22 nm sub-threshold CMOS circuits. In the first phase, we investigate the dual threshold voltage design for active energy per cycle minimization. A slack based genetic algorithm is proposed to find the optimal reverse body bias assignment to set of noncritical paths gates to ensure low active energy per cycle with the maximum allowable frequency at the optimal supply vo
... Show MoreAbstract Kidney stones are one of the most common and most painful medical problems known (1). Nurses assess and monitor patients through diagnosis and treatment and teach patients how to avoid recurrence of stones (2). A descriptive study was conducted on 150 patients diagnosed with recurrent kidney stones, who were attending the out patients consultation urology disease clinics at surgical specialties, Al-Kadhimia, Al-Yarmook, and Al-Karama Teaching Hospital and Extracorporeal shock wave lithotripsy (ESWL) departments for the period from the 1st of Feb. 2002 through to the end of May 2004. The aim of
Recently, the development of the field of biomedical engineering has led to a renewed interest in detection of several events. In this paper a new approach used to detect specific parameter and relations between three biomedical signals that used in clinical diagnosis. These include the phonocardiography (PCG), electrocardiography (ECG) and photoplethysmography (PPG) or sometimes it called the carotid pulse related to the position of electrode.
Comparisons between three cases (two normal cases and one abnormal case) are used to indicate the delay that may occurred due to the deficiency of the cardiac muscle or valve in an abnormal case.
The results shown that S1 and S2, first and second sound of the
... Show MoreMoisture induced damage in asphaltic pavement might be considered as a serious defect that contributed to growth other distresses such as permanent deformation and fatigue cracking. This paper work aimed through an experimental effort to assess the behaviour of asphaltic mixtures that fabricated by incorporating several dosages of carbon fiber in regard to the resistance potential of harmful effect of moisture in pavement. Laboratory tests were performed on specimens containing fiber with different lengths and contents. These tests are: Marshall Test, the indirect tensile test and the index of retained strength. The optimum asphalt contents were determined based on the Marshall method. The preparation of asphaltic mixtures involved
... Show MoreIn this work, the theoretical study for designing of dielectric mirrors of high reflectance in the visible region of electromagnetic spectrum between wavelength of 400-700 nm is presented, and searching on the performance properties of the design, like there reflectance as a function to the wavelength, as beam incident in a normal form, for the materials of neglected absorbance, and scattering, in the form of thin film deposition, which are deposited on glass substrate, and by using matrix system in the study, which are used as computer simulation in MATLAB code. The materials which are used in this study are represented by ( AlAs ), (TiO2 ),( SiC ), and (Si3N4 ), which used in the designing mirrors alter
... Show MoreIn this article we analysis the data of Iraqi children aged 0-9 months covered in Multiple Indicator Cluster Survey (MICS6-2018) to evaluate the nutritional status . Weight for-age z-score (WAZ), height-for-age z-score (HAZ) and BMI-for-age z-score were compared with the z-scores WHO standards. The overall prevalence of underweight and stunting of the children were 4 % and 11% respectively. Prevalence of overweight based on BMI-for-age for the sexes combined was 21%. Comparing the results obtained from MICS-6 with the results obtained from MICS-4, we find that there is an improvement in the nutritional status of Iraqi children concerning weight, but as for height, we find that there is an increase in the percentage of children who suffer fr
... Show MoreIn this study, epoxy was used as a matrix for composite materials, with E-glass fiber, jute and PVC fiber which was woven roving fiber, as reinforcement with volume fraction (Vf= 30%). There are two of prepared types of epoxy non reinforced, epoxy reinforced with E-glass, jute and PVC fibers including study of mechanical tests (Impact test, Bending test) different temperature and thermal conductivity and calculating the temperatures coefficient at different temperature. Results show that elastic modulus at rate values decrease to the increase of temperature and the impact strength, impact energy and thermal conductivity increase with increase temperature.